I only got into Severance like a week ago so I'm not sure what ground the fandom had already covered, but here are my theories heading into season 2:
-MDR is sorting memory data for severed people or severance candidates. The 4 types of data they're sorting are the 4 tempers (WO - woe, DR - dread, FC - frolic, MA - malice), not sure what the 5 categories represent yet.
- Each of the MDR crew represent an overabundance of one of the tempers. Mark is woe, Dylan is frolic [editor's note: S1!Dylan], Irving is dread [editor's note: pre-Burt's retirement], Helly is malice.
-Lumon is using or has used brain dead people as test subjects for severance. They can somehow sever the dead parts of the brain & essentially create a new person from whatever functional portions remain. Gemma/Ms. Casey is one of these subjects. [editor's note: I no longer subscribe to this theory]
-Ms. Cobel has a comatose loved one under Lumon's care right now and that's why she's so obsessed with Mark/Gemma. She's desperate for confirmation that a severed person can recognize a loved one with enough prompting & familiar stimuli. [editor's note: I no longer subscribe to this theory either]
-Outie!Irving is a labor activist who infiltrated Lumon's severed floor & his sleep deprivation + painting the testing floor + Ace of Spades is an attempt to create a liminal state in Innie!Irving and an image strong enough to break through.
-The ultimate goal of the severance project is two-fold: 1) create the ultimate worker drone by siloing undesirable attributes & indoctrinating them into the Lumon ideology/corporate culture 2) achieve immortality for the Eagans by fully digitizing human consciousness.














